Evaluación de las prácticas de trabajo decente en las empresas. Análisis de las metodologías de calificación ambiental,social y de gobernanza

Las agencias de calificación ambiental, social y de gobernanza (ASG) han adquirido una función preeminente en el ámbito de la inversión responsable como proveedoras de datos no financieros. La bibliografía anterior sobre la construcción de métricas ASG no esclarece los procedimientos de las agencias para evaluar el trabajo decente. A partir del análisis de seis agencias de calificación, los autores investigan cómo se miden y evalúan los resultados empresariales en la dimensión de trabajo decente, señalando las dificultades conexas. El objetivo es determinar en qué medida la inversión responsable y las calificaciones ASG contribuyen a promover y a mejorar el trabajo decente en las empresas.     

Evaluation in nonprofit organizations: A defense of perception as a managerial and scientific tool

Nonprofit organizations (NPOs) are subject to multiple pressures from their stakeholders. Stakeholders are at the same time the target of the organization's mission, the evaluators, the providers of resources and the demanders. This article is an essay that defends reciprocal perception as a managerial tool. The proposed intellectual path leads to the revalorization of stakeholder perception as a very useful practical and scientific tool for the management and study of NPOs. However, perception has limitations that the introduction of the concept of reciprocity can address.     

Governing a union's external stakeholders: A prioritization method based on relationship quality and perceived impact

Stakeholder governance is a growing issue in the literature and for organizations. The complex and uncertain environment of nonprofit organizations forces them to prioritize stakeholder requirements. The traditional criterion of influence and power is nevertheless proving insufficient for these organizations, especially those in political or interest representation sectors. This article proposes to use the relationship quality with stakeholders and its components (trust, satisfaction, influence, engagement) as criteria for prioritization. The study is carried out within the “Young Farmers” union, a French 50,000-member union defending the interests of agriculture and of farmers under 35 years of age. It questions external stakeholders on the relationship with the organization and its impact and it enables to verify the relevance of these criteria. The results suggest integrating stakeholder emotions into the same-named theory and studying relationship quality as a process in which satisfaction builds trust that enables engagement, which itself has a positive role on influence. The findings also revisit strategic models of stakeholder prioritization by proposing the four components of relationship quality mentioned above as prioritization attributes. Finally, NPOs’ partners are invited to take into account the subjectivity of the evaluation process and thus to favor reasonable methods to avoid handicapping NPOs.     

Tax competition and club goods

International Tax and Public Finance - We augment the traditional model of tax competition with spillovers in public good provision. In our model, identical countries compete for mobile capital. A...